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Governance Register
US nonprofit · EIN 426060183 · Spencer, IAiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 426060183)Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Clay County Heritage's network

7 peoplei7 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (7). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.

The board

7 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 7 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Caroline NelsonBoard Member2023
3 yrs
Jacqueline JohnsonVice President2022
4 yrs
Kay LamportPresident2018
8 yrs
Kristine WillrettVice President2022
4 yrs
Mary JO SmithTreasurer2018
8 yrs
Sara RickeBoard Member2022
4 yrs
Sonna WintherCompany secretary2018
8 yrs
Under 5 years5 to 6 years6 years or more

Pay and hours

year to 31 December 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Kristine WillrettPresident2$0
Caroline NelsonVice President2$0
Jacqueline JohnsonVice President2$0
Sonna WintherSecretary2$0
Mary Jo SmithTreasurer4$0
Kay LamportPast President1$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Clay County Heritage
EIN
426060183
Address
Po Box 7912, Spencer, IA, 51301-7912
State
Iowa
Mission
To collect, preserve and display the history and artifacts and educate the residents of Clay County, Iowa about the history of the County. (as filed on the Form 990)
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Size band
6 (IRS master file code)
Formed
1960
Principal officer
Mary Jo Smith (as named on the Form 990)
IRS ruling date
1 October 1986
Status
Code 01 (unconditional exemption)
Form 990 filings on record
6, latest 2024
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥8years on the filingsKay Lamport
≥8years on the filingsMary JO Smith
≥8years on the filingsSonna Winther
≥4years on the filingsJacqueline Johnson

Latest return

year to 31 December 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2025. US dollars, as filed.
Total assets
$2m
Total liabilities
$10k
Net assets or fund balances
$2m
Contributions and grants received
$149k
Program service revenue
$0
Employees
3
Volunteers
25

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$91k$135kDeficit $45k

As filed on the IRS Form 990. US dollars.

State registration

1 entityiBusiness-entity registers published by US states. These records are matched to this organisation by name and state, not by EIN, and are labelled as likely matches. Street addresses are not shown.
Clay County Heritage likely matchiMatched by exact name and state (and ZIP where shown). State registers do not publish EINs, so this is not a confirmed match. Source: Iowa Secretary of State, active business entities (data.iowa.gov ez5t-3qay). Licence: CC BY 4.0. Attribution: Iowa Secretary of State. Data last fetched 18 October 2026.
State
Iowa
Entity type
Revised Domestic Non-Profit
Status
Active
Formed
25 March 1960
Registered agent
Mary Jo Smith (city and state not held)